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Corporation Tax Act 2009
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Corporation Tax Act 2009,
Part 19
is up to date with all changes known to be in force on or before 14 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Part 19 U.K.Unremittable income
Unremittable income that arose in an accounting period ending before 1 April 2009U.K.
134(1)A claim may be made under section 1275 (claim for relief for unremittable income) for an accounting period ending after 31 March 2009, despite the income having arisen in an accounting period ending before 1 April 2009.U.K.
(2)Section 1276 (withdrawal of relief) applies for an accounting period ending after 31 March 2009, despite the income having arisen originally in an accounting period ending before 1 April 2009 (whether the claim in respect of it was made under section 584 of ICTA (relief for unremittable overseas income) or section 1275 of this Act).
Withdrawal of relief: income that arose in an accounting period ending before 1 October 1993U.K.
135U.K.Section 1277 (income charged on withdrawal of relief after source ceases) does not apply if the income originally arose in an accounting period ending before 1 October 1993.
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